Article Per Year (5 Year)
p-Index From 2021 - 2026
3.11
P-Index
This Author published in this journals
All Journal Falah : Jurnal Ekonomi Syariah UNEJ e-Proceeding AKUNTANSI DEWANTARA Syntax Literate: Jurnal Ilmiah Indonesia Jurnal Riset Bisnis dan Manajemen Jurnal Riset Akuntansi Bandung Conference Series: Accountancy Kajian Akuntansi International Journal of Entrepreneurship and Sustainability Studies
Pramono, irena Paramita
Prodi Akuntansi, Fakultas Ekonomi Dan Bisnis, Universitas Islam Bandung, Indonesia.
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Law, Crime, Criminology & Criminal Justice Social Sciences Other

Published : 22 Documents Claim Missing Document
Claim Missing Document
Check
Articles

Found 22 Documents
Search

 1   2   3 
Pengaruh Tingkat Pendidikan, Ukuran Usaha dan Sosialisasi SAK EMKM terhadap Penyusunan Laporan Keuangan Salma Afifah; Kania Nurcholisah; Irena Paramita Pramono
Jurnal Riset Akuntansi Volume 3, No. 2, Desember 2023, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v3i2.2800

Abstract

Abstract. Micro, Small and Medium Enterprises (UMKM) have a significant role in the development and growth of the economy in Indonesia. However, the increase in the number of MSMEs is inseparable from obstacles. One of the obstacles is that there are still many MSMEs that have not prepared financial reports in accordance with applicable standards. This study aims to determine the effect of education level, business size and socialization of SAK EMKM on the preparation of financial reports based on SAK EMKM. The research method used in this study is a verification method with a quantitative approach. The data source used in this study is primary data obtained from questionnaires distributed via the Google form. The sampling technique in this study is the Purposive Sampling Technique. The results of this study state that the level of education, business size and socialization of SAK EMKM have an influence on the preparation of financial reports. Abstrak. Usaha Mikro, Kecil dan Menengah (UMKM) memiliki peranan yang cukup besar dalam perkembangan dan pertumbuhan perekonomian di Indonesia. Namun, dengan meningkatknya jumlah UMKM tidak terlepas dari kendala. Salah satu kendalanya yaitu masih banyaknya UMKM yang belum melakukan penyusunan laporan keuangan sesuai dengan standar yang berlaku. Penelitian ini bertujuan untuk mengetahui pengaruh dari tingkat pendidikan, ukuran usaha dan sosialisasi SAK EMKM terhadap penyusunan laporan keuangan berdasarkan SAK EMKM. Metode penelitian yang digunakan dalam penelitian ini yaitu metode verifikatif dengan pendekatan kuantitatif. Sumber data yang digunakan dalam penelitian ini merupakan data primer yang diperoleh dari kuesioner yang disebarkan melalui google form. Adapun Teknik pengambilan sampel pada penelitian ini yaitu Teknik Purposive Sampling. Hasil penelitian ini menyatakan bahwa tingkat Pendidikan, ukuran usaha dan sosialisasi SAK EMKM memiliki pengaruh terhadap penyusunan laporan keuangan.
Pengaruh Financial Distress terhadap Integritas Laporan Keuangan pada Perusahaan Pertambangan Sub Sektor Batubara yang Terdaftar di Bursa Efek Indonesia Tahun 2017-2021 Nafila Azzahra; Sri Fadilah; Irena Paramita Pramono
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.11637

Abstract

Abstract. This study aims to determine the effect of financial distress on the integrity of financial statements in coal sub-sector mining companies listed on the Indonesia Stock Exchange in 2017-2021. The objects in this study are financial distress and integrity of financial statements, while the subjects in this study are coal sub-sector mining companies listed on the Indonesia Stock Exchange in 2017-2021. The method used in this research is correlational research with a quantitative approach. The population in this study were coal mining companies listed on the Indonesia Stock Exchange in 2017-2021, totaling 40 companies. While the sampling technique used in this study was non-probability sampling with purposive sampling method, so that the number of samples in this study amounted to 8 companies. The data analysis used in this study is multiple linear regression analysis at a significance level of 5%. The program used in analyzing data uses Eviews 12 software. Based on the research results on partial hypothesis testing or t test, it explains that financial distress affects the integrity of financial statements. The effect related to the coefficient of determination test shows that the magnitude of the influence of financial distress in contributing to the integrity of financial statements is 23.28%. Abstrak. Penelitian ini bertujuan untuk mengetahui pengaruh financial distress terhadap integritas laporan keuangan pada perusahaan pertambangan sub sektor batubara yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Objek dalam penelitian ini adalah financial distress dan integritas laporan keuangan, sedangkan subjek dalam penelitian ini adalah perusahaan pertambangan sub sektor batubara yang terdaftar di Bursa Efek Indonesia tahun 2017-2021. Metode yang digunakan dalam penelitian ini adalah penelitian korelasional dengan pendekatan kuantitatif. Populasi dalam penelitian ini adalah perusahaan pertambangan batubara yang terdaftar di Bursa Efek Indonesia tahun 2017-2021 yang berjumlah 40 perusahaan. Sedangkan teknik penentuan sampel yang digunakan dalam penelitian ini adalah non probability sampling dengan metode purposive sampling, sehingga jumlah sampel dalam penelitian ini berjumlah 8 perusahaan. Analisis data yang digunakan dalam penelitian ini adalah analisis regresi linear berganda pada taraf signifikansi sebesar 5%. Program yang digunakan dalam menganalisis data menggunakan software Eviews 12. Berdasarkan hasil penelitian pada uji hipotesis secara parsial atau uji t menjelaskan bahwa financial distress berpengaruh terhadap integritas laporan keuangan. Adapun pengaruh terkait dengan uji koefisien determinasi menunjukkan bahwa besarnya pengaruh financial distress dalam memberikan kontribusi pengaruh terhadap integritas laporan keuangan sebesar 23,28%.
Pengaruh Pembiayaan Mudharabah dan Pembiayaan Musyarakah terhadap Non Performing Financing pada Bank Syariah Periode 2015-2022 Nabila Qolbi Nur Insani; Kania Nurchoisah; Irena Paramita Pramono
Bandung Conference Series: Accountancy Vol. 4 No. 1 (2024): Bandung Conference Series: Accountancy
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v4i1.12282

Abstract

Abstract. Financing channeled by Islamic Banks is very likely to contain risks in it, one of which is problematic financing which has a high risk if the money borrowed is not returned. Financing risk can be seen from the level of Non Performing Financing (NPF) which consists of substandard, doubtful and non-performing financing with total financing disbursed as a whole. Profit sharing financing is perceived by Islamic Bank management as high risk financing. This study aims to examine the effect of Mudharabah Financing and Musyarakah Financing on Non Performing Financing. In this research the method used is descriptive method with quantitative approach. The sampling technique used purposive sampling so that the sample obtained in this study was 6 Islamic Commercial Banks registered with the Financial Services Authority (OJK) for the period 2015-2022, so that 48 observations were obtained. The data collection technique used in this study is using financial reports. Based on the results of the F test, it shows that Mudharabah Financing and Musyarakah Financing have an effect on Non Performing Financing at Islamic Commercial Banks registered with the OJK for the 2015-2022 period. Based on the results of the t test, it shows that Mudharabah Financing has an effect on Non-Performing Financing and Musyarakah Financing has an effect on Non-Performing Financing at Islamic Commercial Banks registered with the OJK for the 2015-2022 period. Abstrak. Pembiayaan yang disalurkan oleh Bank Syariah sangat mungkin mengandung resiko di dalamnya, salah satunya pembiayaan bermasalah yang memiliki resiko tinggi jika uang yang dipinjam tidak kembali. Resiko pembiayaan dapat dilihat dari tingkat Non Performing Financing (NPF) yang terdiri dari pembiayaan kurang lancar, diragukan dan macet dengan total pembiayaan yang disalurkan secara kesuluruhan. Pembiayaan bagi hasil dipersepsikan oleh manajemen Bank Syariah sebagai pembiayaan high risk. Penelitian ini bertujuan untuk menguji pengaruh Pembiayaan Mudharabah dan Pembiayaan Musyarakah terhadap Non Performing Financing. Dalam penelitian ini metode yang digunakan adalah metode deskriptif dengan pendekatan kuantitatif. Teknik pengambilan sampel menggunakan purposive sampling sehingga sampel yang didapat dalam penelitian ini adalah 6 Bank Umum Syariah yang terdaftar di Otoritas Jasa Keuangan (OJK) periode 2015-2022, sehingga diperoleh pengamatan sejumlah 48. Teknik pengumpulan data yang digunakan dalam penelitian ini yaitu menggunakan laporan keuangan. Berdasarkan hasil uji F, menunjukkan bahwa Pembiayaan Mudharabah dan Pembiayaan Musyarakah berpengaruh terhadap Non Performing Financing pada Bank Umum Syariah yang terdaftar di OJK periode 2015-2022. Berdasarkan hasil uji t, menunjukkan bahwa Pembiayaan Mudharabah berpengaruh terhadap Non Performing Financing dan Pembiayaan Musyarakah berpengaruh terhadap Non Performing Financing pada Bank Umum Syariah yang terdaftar di OJK periode 2015-2022.
Pengaruh Sustainability Reporting dan ROA terhadap Nilai Perusahaan Sektor Perbankan Moch Sultan Hasanudin; Nurhayati; Irena Paramita Pramono
Jurnal Riset Akuntansi Volume 4, No. 2, Desember 2024, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v4i2.5150

Abstract

Abstract. The declining stock prices in the banking sector can negatively impact a company's value. Companies need to manage assets effectively and report non-financial performance through sustainability reports to demonstrate their social, economic, and environmental contributions. This study aims to analyze the effect of sustainability reporting and Return on Assets (ROA) on the value of banking sector companies listed on the Indonesia Stock Exchange (IDX) during 2019-2023. The research employs a verificative method with a quantitative approach, using panel data regression analysis via Eviews software. The sample consists of 16 companies or 80 observations. The results show that sustainability reporting has no effect, while ROA has a positive and significant effect on company value. Abstrak. Harga saham yang menurun pada perusahaan sektor perbankan dapat berdampak buruk pada nilai perusahaan. Perusahaan perlu mengelola aset secara efektif dan melaporkan kinerja non-keuangan melalui sustainability report untuk menunjukkan kontribusi sosial, ekonomi, dan lingkungan. Penelitian ini bertujuan menganalisis pengaruh sustainability reporting dan Return on Assets (ROA) terhadap nilai perusahaan sektor perbankan yang terdaftar di BEI selama 2019-2023. Metode yang digunakan adalah verifikatif dengan pendekatan kuantitatif, menggunakan analisis regresi data panel melalui software Eviews. Sampel berjumlah 16 perusahaan atau 80 pengamatan. Hasil menunjukkan sustainability reporting tidak berpengaruh, sementara ROA berpengaruh positif signifikan terhadap nilai perusahaan.
OWNER DEMOGRAPHICS INFLUENCE KNOWLEDGE OF SELLING PRICE DETERMINATION Halimatusadiah, Elly; Rosdiana, Yuni; Mardini, Riyang; Pramono, Irena Paramita
Kajian Akuntansi Vol. 25 No. 2 (2024): September 2024
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v25i2.5437

Abstract

Micro, Small and Medium Enterprises (MSMEs) have an important role in the Indonesian economy, especially in West Java Province. However, the main challenge faced by MSMEs is a lack of knowledge about accounting and cost management, including calculating the Cost of Goods Production and overhead costs, which influence the determination of product selling prices. This research aims to analyze the influence of MSME Owner Demographics on knowledge of selling price determination. The research methodology uses a verification method with a quantitative approach. The research population was all MSME owners in West Java Province, with samples taken using a purposive sampling technique. Primary data was obtained through a closed questionnaire with a Likert scale, which included questions about owner demographics, knowledge of COGS, overhead costs, and determining product selling prices. Data analysis was carried out using linear regression to test the influence of the independent variable on the dependent variable. Convergent and discriminant validity as well as construct reliability have been tested and show that all indicators and constructs in this model are valid and reliable. The results of the research show that Owner Demographics of MSMEs influence knowledge of selling price determination. Keywords          : COGS, Determining Selling Prices, MSMEs, Overhead Costs, Owner Demographics.
Pengaruh Kepemilikan Asing dan Kinerja Keuangan terhadap Nilai Perusahaan Mila Siti Jamilah; Kania Nurcholisah; Irena Paramita Pramono
Jurnal Riset Akuntansi Volume 5, No. 1, Juli 2025, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v5i1.6534

Abstract

Abstract. The purpose of this study is to determine the factors that affect firm value with two aspects, namely foreign ownership as a party that contributes to capital investment and financial performance that reflects the efficiency and stability of the company through Net Profit Margin, Return on Equity and Return on Capital Employed as a measure of financial performance. In collecting data, researchers use purposive sampling method so that data is obtained in accordance with predetermined criteria. The samples used in this study were 50 multinational companies with an observation period of one year, namely in 2023. The research method used is a verification method with a quantitative approach. Hypothesis testing is done using multiple linear regression analysis. The results showed that the foreign ownership variable had no effect on Firm Value. Net Profit Margin has a significant effect with a negative direction on Firm Value. Return on Equity has no effect on Firm Value. Return on Capital Employed has a significant effect with a positive direction on Firm Value. Abstrak. Tujuan penelitian ini adalah untuk mengetahui faktor-faktor yang memengaruhi nilai perusahaan dengan dua aspek diantaranya kepemilikan asing sebagai pihak yang berkontribusi pada penanaman modal dan kinerja keuangan yang mencerminkan efisiensi dan stabilitas perusahaan melalui Net Profit Margin, Return on Equity dan Return on Capital Employed sebagai alat ukur kinerja keuangan. Dalam melakukan pengambilan data, peneliti menggunakan metode purposive sampling sehingga mendapatkan data sesuai dengan kriteria yang telah ditetapkan. Sampel yang digunakan dalam penelitian ini sebanyak 50 perusahaan multinasional dengan masa pengamatan satu tahun pada tahun 2023. Metode penelitian yang digunakan adalah metode verifikatif dengan pendekatan kuantitatif. Pengujian hipotesis dilakukan dengan menggunakan analisis regresi linier berganda. Hasil penelitian menunjukkan bahwa variabel kepemilikan asing tidak berpengaruh terhadap Nilai Perusahaan. Net Profit Margin berpengaruh signifikan dengan arah negatif terhadap Nilai Perusahaan. Return on Equity tidak berpengaruh terhadap Nilai Perusahaan. Return on Capital Employed berpengaruh signifikan dengan arah positif terhadap Nilai Perusahaan.
Pengaruh Digitalisasi Bank dan Kualitas Layanan terhadap Kepuasan Nasabah Fadhlan Shidiq Al Adly; Nurhayati; Irena Paramita Pramono
Jurnal Riset Akuntansi Volume 5, No. 2, Desember 2025, Jurnal Riset Akuntansi (JRA)
Publisher : UPT Publikasi Ilmiah Unisba

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/jra.v5i2.8286

Abstract

Abstract. The background of this research departs from the increasing use of digital banking services and the challenges in maintaining optimal service quality in the midst of the digital transformation process. The theoretical basis used is the Theory of Buyer Behavior, which states that consumer decisions are influenced by digital stimuli and perceptions of the quality of service. This research aims to examine the influence of banking digitalization and service quality on customer satisfaction, especially in the millennial generation and generation Z in the city of Bandung. The method used is quantitative with a verifiable approach. The data was collected by distributing questionnaires to 107 respondents who are users of mobile banking services in Bandung. Data processing and analysis were carried out using the StructuraI Equation Modeling–PartiaI Least Square (SEM-PLS) approach. The results of the study show that bank digitalization and service quality have a positive and significant effect on customer satisfaction. An R² value of 0.586 indicates a moderate influence of the two independent variables on customer satisfaction. Based on these findings, it is recommended that banking institutions continue to develop user-friendly digital innovations and increase training for service staff so that interactions with customers remain quality in the digital era. Abstrak. Meningkatnya adopsi layanan perbankan digital dan tantangan menjaga kualitas layanan selama proses transformasi digital. Kerangka teori yang digunakan adalah Teori Perilaku Pembeli, yang menunjukkan bahwa keputusan konsumen dipengaruhi oleh stimulus digital dan persepsi mereka tentang kualitas layanan. Penelitian ini bertujuan untuk mengkaji pengaruh digitalisasi bank dan kualitas layanan terhadap kepuasan nasabah, khususnya di kalangan milenial dan Generasi Z di Kota Bandung. Metode kuantitatif dengan pendekatan verifaktif diterapkan. Data dikumpulkan melalui kuesioner yang disebarkan kepada 107 responden yang menggunakan layanan mobile banking di Bandung. Data diproses dan dianalisis menggunakan Structural Equation Modeling–PartiaI Least Square (SEM-PLS). Temuan tersebut menunjukkan bahwa digitalisasi bank dan kualitas layanan memiliki dampak positif dan signifikan terhadap kepuasan nasabah. Analisis model menunjukkan nilai R² 0,586, yang dikategorikan sebagai tingkat infIuence sedang. Berdasarkan hasil tersebut, disarankan agar lembaga perbankan terus mengembangkan inovasi digital yang ramah pengguna dan meningkatkan pelatihan staf layanan untuk memastikan interaksi nasabah yang berkualitas tinggi di era digital.
DIGITAL BANKING UTILISATION CORRELATION TO FINANCIAL RESILIENCE, ARE INDONESIA AND INDIA DIFFERENT? Irena Paramita Pramono; Riyang Mardini; Ananya Thenaythodi; Hasan Nashrullah; Al Ameen S
Kajian Akuntansi Vol. 26 No. 2 (2025): December 2025
Publisher : UPT Publikasi Ilmiah UNISBA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/kajian_akuntansi.v26i2.8647

Abstract

The swift increase in global internet users has driven the adoption of digital financial services, including online and mobile banking. Although several studies have explored the connection between financial inclusion and financial resilience, there is a paucity of literature specifically associating digital banking usage with individual financial resilience. This study seeks to examine the relationship between digital banking usage and financial resilience on a worldwide scale, with a particular focus on India. This study employed a quantitative methodology to evaluate cross-sectional data from the 2021 Global Findex Database, based on the completeness of the data, the samples collected in this study were from Indonesia with 196 samples, India with 280 samples, and the global data observed amounted to 25,844 samples. The analysis produced intricate correlational results. Both worldwide and Indonesian data revealed a statistically significant positive association (p < 0.05) between digital banking usage and financial resilience, but with a poor correlation strength (r < 0.3). This research indicates that digital banking correlates with individual financial resilience. Nonetheless, the Indian data revealed a distinct trend, specifically a notable albeit feeble negative correlation. This disparity signifies that the correlation between the two is significantly shaped by local context, such as digital product design, usage trends, or socioeconomic factors. This study indicates that the quantity of digital banking users in Indonesia and India remains inferior to the global average for digital banking usage. Further, the correlation of digital banking utilisation and financial resilience is considered weak, as mentioned above, digital banking utilization should not be regarded as a comprehensive or independent remedy for improving resilience.
MSME LOAN REPAYMENT PERFORMANCE BASED ON BUSINESS OWNERS’ DEMOGRAPHICS AND BUSINESS CHARACTERISTICS Lasmanah Lasmanah; Irena Paramita Pramono
Jurnal Riset Bisnis dan Manajemen Vol. 18 No. 2 (2025): August Edition
Publisher : Faculty of Economic and Business, University of Pasundan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.23969/jrbm.v18i2.24329

Abstract

Micro, small, and medium enterprises (MSMEs) have made substantial substantial contributions to both global and local economies over an extended period. Academics must painstakingly examine and comprehend the relevance of the issues faced by micro and small enterprises to obtain a comprehensive knowledge. The challenge of financial access can stem from both demand and supply aspects, with particular emphasis on this subject. Financial institutions frequently exhibit reluctance in extending financial support to micro, small, and medium enterprises (MSMEs) owing to the intrinsic risks associated with these transactions. Microfinancing is often linked to significant risk due to the potential for borrower default on loans. Acknowledges the substantial impact of owners on the decision-making process, particularly with financial issues. This study seeks to examine the influence of the demographics of firm owners and the attributes of micro and small enterprises on the loan repayment challenges encountered by MSMEs. This research seeks to furnish practitioners with an in-depth comprehension of the demographic trends and characteristics of micro and small firm owners that affect the challenges associated with loan repayment. Furthermore, it seeks to enhance understanding of the challenges f aced by these enterprises. The findings from the Structural Equation Modelling (SEM) Partial Least Squares (PLS) analysis indicated that the latent variables, particularly owner demographics, significantly influence loan repayment challenges. Nonetheless, it has been demonstrated that business characteristics do not substantially influence loan repayment challenges.
Pengaruh Leverage dan Capital Adequacy Ratio terhadap Profitabilitas Bank Umum Syariah Shanty Rossalina Wulandari; Helliana; Irena Paramita Pramono
Bandung Conference Series: Accountancy 345-352
Publisher : UNISBA Press

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29313/bcsa.v6i2.24470

Abstract

Abstract. The accelerative growth of Indonesian Islamic banking in the post-COVID-19 era, accompanied by significant profitability disparities across Sharia Commercial Banks, underscores the importance of identifying key determinants of financial performance in this industry. This research examines the effect of leverage proxied by DER and capital adequacy proxied by CAR on profitability proxied by ROA within Sharia Commercial Banks operating in Indonesia. The theoretical framework draws upon trade-off theory (Kraus & Litzenberger, 1973) and pecking order theory (Myers & Majluf, 1984). A quantitative-verificative method was employed through panel regression analysis conducted with EViews 12. Data obtained from annual financial statements were gathered via documentation techniques from 13 Sharia Commercial Banks over the 2022-2024 period, yielding 39 observations. Model determination through Chow, Hausman, and Lagrange Multiplier tests confirmed the Random Effect Model (REM) as most suitable. Findings reveal that DER does not significantly affect ROA on a partial basis, reflecting the distinctive profit-sharing nature of Islamic banking. Conversely, CAR exerts a significant negative effect on ROA, suggesting that excess capital accumulation reduces asset efficiency. Simultaneously, DER and CAR jointly and significantly influence ROA, with a coefficient of determination of 17.60%. Abstrak. Pertumbuhan perbankan syariah Indonesia yang akseleratif pasca-pandemi COVID-19, disertai dengan disparitas profitabilitas yang signifikan antar Bank Umum Syariah (BUS), mengindikasikan urgensi identifikasi faktor-faktor penentu kinerja keuangan industri ini. Studi ini bertujuan menganalisis pengaruh leverage yang diproksikan dengan DER serta kecukupan modal yang diproksikan dengan CAR terhadap profitabilitas yang diproksikan dengan ROA pada Bank Umum Syariah di Indonesia. Penelitian berlandaskan trade-off theory (Kraus & Litzenberger, 1973) dan pecking order theory (Myers & Majluf, 1984) sebagai kerangka teoritis. Metode yang diterapkan adalah kuantitatif verifikatif dengan pendekatan analisis regresi data panel menggunakan EViews 12. Data sekunder berupa laporan keuangan tahunan dihimpun melalui teknik dokumentasi dari 13 BUS selama periode 2022-2024, menghasilkan 39 observasi. Pemilihan model terbaik melalui uji Chow, Hausman, dan Lagrange Multiplier menetapkan Random Effect Model (REM). Temuan penelitian memperlihatkan bahwa DER tidak memberi pengaruh signifikan pada ROA secara parsial, yang mencerminkan kekhasan sistem bagi hasil perbankan syariah. Sebaliknya, CAR memberi pengaruh signifikan negatif pada ROA, mengindikasikan bahwa akumulasi modal berlebih mengurangi efisiensi aset. Secara simultan, DER dan CAR memberi pengaruh signifikan pada ROA dengan koefisien determinasi sebesar 17,60%.
Co-Authors Al Ameen S Ananya Thenaythodi Annisa Nadiyah Rahmani Asri Suangga Dwi Rahayu Elly Halimatusadiah Endang Syafitri Fadhlan Shidiq Al Adly Fathurahman Marshall Avicenna Handita Gumilar Hasan Nashrullah Helliana Ilmawati Aranni Ilvia Restu Utami Kania Nurchoisah Kania Nurcholisah Laila Sugiarta Laila Sugiharta Lasmanah Maudi Sandia Ningsih Maudi Sandia Ningsih Mila Siti Jamilah Moch Sultan Hasanudin Muhammad Jefriendy Ilhamsyah Nabila Qolbi Nur Insani Nafila Azzahra Nopi Hernawati Nunung Nurhayati Nurhayati Nurhayati Pupung Purnamasari Rahma Amalia Rida Adinda Ririn Sri Kuntorini Riyang Mardini Rosdiana, Yuni Roziyana binti Jafri Rudy Hartanto Rudy Hartanto Salma Afifah Shanty Rossalina Wulandari Sri Fadilah Tiara Mustikasari Tria Apriliana Zahra Aprillia Damayanti